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EmployerHandbook
Employer ServicesEmployer Tax Information
UI Information Child Care Services
Worksource Oregon Employment Department
www.WorkingInOregon.orgwww.WorkSourceOregon.org
ED PUB 117 (1008)
The MISSION ofThe Oregon Employment Department
Support Business & Promote EmploymentHow we accomplish that mission:
• Support economic stability for Oregonians and com-munities during times of unemployment through the payment of unemployment benefits.
• Serve businesses by recruiting and referring the best qualified applicants to jobs, and provide resources to diverse job seekers in support of their employment needs.
• Develop and distribute quality workforce and economic information to promote informed decision making.
• Provide access to child care that is safe, high quality, and affordable.
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CONTENTSOverview _______________________________3
Employment Services ____________________5 Pre-paidrecruitmentservices______________5 iMatchSkills-jobmatchtool ______________5 OregonEmployerCouncil_________________6 WorkOpportunityTaxCredit(WOTC) &WelfaretoWork______________________7 ForeignLaborCertificationprogram_________8 Veteranservices_________________________9 WorkShareprogram ___________________ 11
Tax Information _____________________ 12 FinancingtheUIprogram________________ 12 Employingunitsandsubjectemployers____ 13 Subjectemployerresponsibilities _________ 14 Employees____________________________ 15 Corporations__________________________ 15 Taxableemployeewages ________________ 16 Formsforfilingtaxreports_______________ 17 Reportingmethods:OTTER,SETRON_____ 18 Reporting“NoPayroll”__________________ 20 RequirementtofileQuarterlyReports_____ 21 Changesinbusinessstatus_______________ 22 Penaltiesandinterest___________________ 22 Taxrates______________________________ 23 Howchargesaredetermined ____________ 24 NoticeofClaimDetermination___________ 25 FederalUnemploymentTaxAct(FUTA)____ 26 Questions_____________________________ 27 BaseYearexplained____________________ 28Unemployment Insurance Benefits _____ 29 Qualifying____________________________ 29 Disqualificationsandpenalties___________ 30 Workingandreceivingbenefits __________ 31 Form220(NoticeofClaimFiled) _________ 32 Inquiriesfromotherstates_______________ 33 Reportingajobrefusal__________________ 33 Fraud ________________________________ 33Hearings ___________________________ 35Labor Market Information ____________ 37 Child Care Division __________________ 39 Servicesforemployers __________________ 39 ChildCare&DevelopmentFund(CCDF)__ 40 Childcareforhigh-riskpopulations_______ 40 Child-careadvocacyandinformation_____ 40Unemployment Insurance Centers/ Business & Emloyment Services ________ 41
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OVERVIEW
Weunderstandthatemployersfaceuniqueworkforceneeds.Asanac-tivepartnerinthedevelopmentofthestate’sworkforce,weareinterestedinidentifyingyourworkforcegoalsandis-sues.That’sthedrivingforcebehindthedepartment’smissiontosupportbusinessandpromoteemployment.Wewanttoprovidecustomizedworkforcesolutionsthathelpemployersreachtheirgoalsandresolveworkforceissues.
TheEmploymentDepartmentisanactivepartnerinWorkSourceOregon,anet-workofpublicandprivatepartnerswork-ingtogetherforbusinessesandworkers.WorkSourceOregonpartnersconnectbusinesseswiththelocalresourcestheyneedtogrowtheirbusinessesandtraintheirworkforce.
TheWorkSourceOregonEmploymentDepartmentservesemployersbyprovid-ingqualifiedapplicantsforemployers;supplyingstatewideandlocallabormarketinformation;andprovidingunem-ploymentinsurancebenefitstoworkerstemporarilyunemployedthroughnofaultoftheirown.TheEmploymentDepart-ment’sChildCareDivisionpromotesandregulateschildcare.Thedepartmentoffersanumberofservices.Itservesemployersthroughtimelyrecruitmentofaqualifiedworkforce,customizingstateandlocallabormarketinformationforuseasabusinessplanningtool,andbyofferingjob-matchingservicesbasedontheneedofeachemployer.
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Theseservicescanreduceyourrecruit-mentcosts,saveyouvaluabletimeandmoney,stabilizelocaleconomiesdur-ingtimesofeconomicslowdown,andprovidequalityinformationforinformeddecisions.
Thedepartmentrecognizesandappreci-atesthecontributionsemployersmaketothedevelopmentofOregon’sworkforce.Theservicesoutlinedinthishandbookaremostlyfundedandsupportedbyem-ployerpayrolltaxes.
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Recruitment Services at No Additional ChargeYoucanreduceyourpersonnelrecruit-mentcostsandgetgreatexposureforyourjoblistingsbyusingourBusiness&EmploymentServices.Ourbusinessresourcesincludeanaward-winningon-linerecruitingtool,recruitingassistance,Webadvertisingforyouropenings,useoffacilitiesforrecruitment,andfinancialincentivesthathelpyourbottomline.
iMatchSkills – Award Winning Online Matching Tool•Assistanceinmatchingyourjobskill requirementstoqualifiedapplicants•Severalrecruitingoptions;youchoose howapplicantsmakecontact•Local,statewide,national,or internationalexposure•InternetexposureonourWebsite•AccesstoOregon’slargestsinglesource ofapplicants,includingveterans•Fastanswerstoyourquestionsabout servicesandemploymentissues•Pre-paidservices
JointhousandsofotherOregonbusiness-esthatreducetheircostsandsavetimebylistingwiththeWorkSourceOregonEmploymentDepartment.Visitusonlineatwww.WorkingInOregon.orgorwearelistedinthegovernmentpagesofyourlocaltelephonedirectory.
BUSINESS & EMPLOYMENT SERVICES
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Oregon Employer CouncilTheOregonEmployerCouncil(OEC)isapartnershipbetweenOregonbusinessesandtheOregonEmploymentDepart-ment.Employersvolunteertogivefeed-backtotheEmploymentDepartmentonallservicesandprograms.OECadvisestheagencyonservicedelivery,labormarketinformation,workforceneeds,andothertopicsrelevanttobusiness.ThisallianceresultsinimprovedservicesandallowsbusinesstoprovidedirectionontheservicesthatFUTA(FederalUnem-ploymentTaxAct)taxesfund.
ThelocalemployercouncilsinOregonofferhigh-quality,low-costbusinessseminarsonaregularbasis.Theseminarsaddresstopicssuchaslegalissuesintheworkplace,employeehandbookwrit-ing,drugandalcoholpolicies,conflictresolution,timemanagement,andtheunemploymentinsuranceprocess.LocalOECcouncilsalsoawardscholarshipsandveterans’assistance.
AfreelendinglibraryisavailabletoOECmembers.Thelibraryfeaturesmorethanathousandtitlesoneverythingfromre-cruitmenttohealthandfromcomputingtofinance.
OEClocalcouncilsrepresentmorethan1,000businessesandthousandsofem-ployees.MembersrepresentlargeandsmallcompaniesfromeveryindustryinOregon.OECisapublic/privatecollabo-rationdesignedtoimprovecustomerser-viceandencouragefiscalresponsibility.
Formoreinformation,contacttheOECcoordinatoratyourlocalEmploymentDepartmentofficeorcallthestatecoordi-nator,503947-1305.
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Findadditionalinformationbyvisitingwww.WorkingInOregon.org/oec
Work Opportunity Tax Credit (WOTC) & Welfare to WorkThepurposeoftheseprogramsistoencourageyoutohirecertaintarget-groupmembersbyofferingafederaltaxcredit.Themaximumcreditis$2,400forWOTC.Thisisbasedon40%ofthefirstyear’swagesupto$6,000foreachcertifiedtargetgroupmemberhired.Toobtainthe40%rate,yournewhiremustworkaminimumof400hours.Ifyouremployeeworksatleast120butlessthan400hours,thetaxcreditis25%ofthewagespaiduptoamaximumof$6,000.Thesamepercentageratesandhoursworkedapplytoeligiblesummeryouth.However,thequalifiedwagesmustbepaidina90-dayperiodbetweenMay1andSeptember15andarelimitedtothefirst$3,000ofwages.Formoreinforma-tion,visitwww.OregonTaxCredit.org.YoucanreceiveaWelfare-to-WorkTaxCreditof35%inthefirstyear,and50%duringthesecondyearforthefirst$10,000ofqualifiedwagespaidtoeligiblenewem-ployeeswhoworkedatleast400hoursor180daysduringeachofthoseyears.Themaximumtaxcreditis$8,500foreacheligiblepersonhired.Formoreinforma-tion,visitwww.OregonTaxCredit.org.
What are the target groups? 1.Qualifiedex-felons 2.TemporaryAssistanceforNeedy Families(TANF)recipients 3.Foodstamp(FS)recipients18to24 yearsofage 4.High-riskyouth18to24yearsofage (JosephineandMultnomahcounties)
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5.Summer-youthemployees16to18 yearsofage(Josephineand Multnomahcounties) 6.Veterans(recentTANF/FoodStamp recipients) 7.VocationalRehabilitationreferrals 8.SupplementalSocialSecurityincome recipients
How can you participate?Priortobeingofferedajob,theapplicantfillsoutandsignsthefrontofanIRSForm8850.Ifyoubelievethattheapplicantiseligibleunderoneofthetargetgroups,youcompleteandsignthebackoftheForm8850.YoualsofilloutandsignaDepartmentofLaborFormETA-9061.SendthetwoformstotheOregonEmploymentDepartment,875UnionSt,NE,Salem,OR97311within21daysoftheapplicantstartingwork.Ifthenewemployeeiseligible,acertificationwillbeissuedtoyou.
ContacttheOregonEmploymentDepart-mentat1-800-237-3710andaskfortheWOTCunitorcallyournearestEmploy-mentDepartmentofficetoobtaincopiesoftheIRSForm8850andtheDepartmentofLaborFormETA-9061.Youcanalsodownloadtheformsfromhttp://www.irs.gov/pub/irs-pdf/f8850.pdfandhttp://www.uses.doleta.gov/pdf/eta9061.pdf
Foreign Labor Certification ProgramEmployerswhocannotfindsufficientable,willing,andqualifiedU.S.workerstofilltheirlaborneedscancontacttheOregonEmploymentDepartmentLaborCertificationUnitforassistance.Thispro-gramisoperatedinconjunctionwiththe
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U.S.DepartmentofLabortocertifywork-ersfortemporaryandpermanentlaborneeds.Theprocessassuresthatadequaterecruitmenthasbeendonetofindquali-fiedU.S.workersandthatthehiringofforeign-nationalworkerswillnotadverse-lyaffectwagesandworkingconditionsofU.S.workers.PleasevisitourWebpageatwww.workinginoregon.org/aliencertforprogramdetailsandforms.Forstaffassistancecall1-800-237-3710andaskfortheForeignLaborCertificationUnit.
Veteran Services for EmployersWhat does the Veterans´ Program offer me?Asveteransleavethearmedforces,thousandsofhighlytrainedandqualifiedworkersarecomingbackintothecivilianlaborpool.TheWorkSourceOregonEmploymentDepartment’sveterans´representativesworkwithemployerswhowanttohirethebesttrainedworkforceinthecountry.
VeteransseekingworkapplyforserviceswiththeEmploymentDepartmentandtheirinformationisplacedintoiMatch-Skills,ouraward-winningonlinematchsystem.Theprogrammatchestheveter-an’sskillswithjobrequirementsoflistedopenings.Veteransaregivenpriorityservicebylaw.Theyarethefirstconsid-eredforopeningsandthebestqualifiedveteranapplicantsarereferredtoemployers.
Veteranrepresentativeshelpveteransfindemployerswhohaveopenings.Theymayalsocontactemployerstotalkaboutvet-eransgainingskillsthroughanon-the-jobtrainingprogram.
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Veteran’s Administration Vocational Rehabilitation Programs
YourbusinessmaybeeligibleforVeteran’sAdministrationVocationalRehabilitationapprovedon-the-job-trainingorappren-ticeshipprograms.Theon-the-job-trainingprogramreimbursesyouforwagespaidtoqualifiedveteranswhoareintraining.Wealsoofferrecruitingassistancetofederalcontractorstomeetveteran-relatedaffir-mative-actionplans.Formoreinformation,visitwww.vba.va.gov/orcontactyourlocalveterans’representative.
Who can I contact to hire a veteran or list a job opening?
TocontactyournearestWorkSourceOregonEmploymentDepartmentoffice,visitwww.WorkingInOregon.organdclickon“OfficeLocations”orlookinthegovernmentsectionofyourphonedirectory.Asktospeaktoaveterans’representative.
If I am a federal contractor, do I have any special requirements?
Yes,federalcontractors(forprocurementofpersonalpropertyornon-personalser-vicesincludingconstruction)whohaveafederalcontractofatleast$100,000withthefederalgovernmentmusttakeaffirma-tiveactiontohireandpromotequalifiedspecialdisabledveteransandanyotherveteranswhoservedonactivedutyduringawarorinacampaignorexpeditionforwhichacampaignbadgehasbeenautho-rized.ThisrequirementiscoveredunderTitle38chapter42oftheUSCode.WecallthistheFederalContractorJobListing(FCJL)requirement.
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Work Share ProgramTheWorkShareprogramoffersanalter-nativetolayingoffemployees.Undertheprogram,insteadofbeinglaidoff,employeesworkreducedhoursandre-ceivereducedunemploymentinsurancebenefits.Youmayrequesttoparticipateifyoureduceyourworkweekupto40%.WorkSharecanaffectyourtaxrates.Formoreinformationontheprogram,call1-800-237-3710ext.7-1649,orinSalem,(503)947-1649.
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Financing the Unemployment Insurance Program ThemoneyusedtopayOregonunem-ploymentinsurancebenefitscomesfromOregonemployers’statepayrolltaxes.ThetaxescollectedaredepositedinatrustfundusedtopayunemploymentinsurancebenefitstounemployedOregonworkers.
• Private, for-profit employers(tax- payingemployers)payaquarterlytax directlytotheStateofOregon.• State and federal agencies mustpay back(reimburse)thestateforbenefits paidtoformeremployees.• Local governments, Indian tribes, and nonprofit employersexemptunder InternalRevenueCode501(c)(3)may chooseeithertopaythetaxorreim- bursethestateforbenefitspaid.
Themoneytoadministertheunemploy-mentinsuranceprogramcomesfromafederaltax,createdbytheFederalUn-employmentTaxAct(FUTA).Thefederalunemploymenttaxisassessedonallfor-profitemployersandispaidtotheInter-nalRevenueService.Formoreinforma-tionconcerningFUTAseepage26.
Tax Information
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Employing Units and Subject EmployersAnemployingunitisanyindividualororganizationthathasorhadoneormoreindividualsperformingservicesforit.
Asubjectemployerisanemployingunitrequiredtoprovideunemploymentinsur-ancecoverageforitsworkers.
Employers (otherthanagriculturalordomesticemployers)that: •Pay$1,000ormoretoemployeesin acalendarquarter(athree-month periodthatbeginsJanuary1,April1, July1orOctober1), or •Haveoneormoreemployeesineach of18weeksduringacalendaryear.
Employers that employ agricultural workers and: •Pay$20,000ormorecashwagesina calendarquarter, or •Have10ormoreemployeeson20 days,eachdaybeinginaseparate calendarweekduringacalendaryear.
Employers that employ domestic workers in a private home, local college club or local chapter of a fraternity or sorority and: •Pay$1,000ormoreincashwagesin acalendarquarter.
NOTE:Noteveryonewhomeetstheabovecriteriaisasubjectemployer;certainexclusionsexist.PleasecontacttheEmploymentDepartmentifyouhaveanyquestionsregardingyourstatus.Call(503)947-1488,[email protected].
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Subject Employer ResponsibilitiesEmployersareresponsibleforthefollowing:•RegisteringwiththeEmploymentDepartmentbycompletingandsend-ingaCombinedEmployer’sRegistra-tionReport(Form150-211-055)totheOregonDepartmentofRevenue.ThisformisavailableatanyEmploymentDepartmentTaxoffice.OrontheInternetgotowww.oregon.gov/dor/bus/docs/211-055.pdf.Orcall(503)945-8091or800-356-4222.
•Postingthenoticeconcerningunem-ploymentinsurance(Form11)whereemployeescanreadit.TheEmploy-mentDepartmentmailsthisform(freeofcharge)toemployersthataresub-jecttoEmploymentDepartmentLaw.ThisnoticeisavailableinEnglishandSpanish.Orderonlinehttp://findit.emp.state.or.us/tax/forms.cfmandgotoOrderEmployerFormsorcall(503)947-1488,option3.
•Keepingadequatepayrollrecords whichinclude: - SocialSecuritynumbersforeach employee, - ProofofU.S.citizenshipor authorizationtoworkintheU.S. forallemployees,and - Payrollrecordsofwhenandhow mucheachemployeehasbeenpaid.
•Payingtaxesorreimbursementswhen due.
•Filingtherequiredquarterlyreports orannualtaxformsontimewith completeinformation.
•InformingtheEmploymentDepartmentandDepartmentofRevenueofanychangestotheorganizationorits
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status.TheChangeinStatusformmaybedownloadedfromtheInternetwww.oregon.gov/dorthengotoTaxForms.OrfindtheforminthebackofOregonCombinedTaxReportpacketorcall(503)947-1488,option3.FormoreinformationonChangeinBusi-nessStatusseepage22.
EmployeesEmploymentDepartmentlawdefinesanemployeeasanyperson,includingaliensandminors,employedforanycompen-sationunderanycontractofhirebyanemployersubjecttothelaw.
Thelawdoesnotcoversometypesofservices,forexampleserviceperformedbymembersofalimitedliabilitycompany(LLC)orapartnershiporbyaninde-pendentcontractorasdefinedbyORS670.600.
CorporationsGenerally,paymentsmadetocorporateof-ficersarecoveredwagesunlesstheserviceprovidedisexcludedinanothersectionofthelaw.However,officersofcloselyheldfamilycorporationsmayelecttoexcludefromunemploymentinsurancecorporateofficersthatmeetOAR471.031.0017.“…whoaredirectorsofthecorporation,whohaveasubstantialownershipinterestinthecorporationandwhoaremembersofthesamefamily.(a)Theterm‘substantialownership’ meanstotalfamilyownershipequalto orgreaterthanseventy-fivepercentofthecorporationwitheachfamilymemberwhoisacorporateofficeranddirectorhavingownershipinterest.
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(b)Theterm‘family’meanstwoormore individualsrelatedasparents, stepparents,grandparents,spouses, sons-in-law,daughters-in-law,brothers sisters,children,stepchildren,adopted childrenorgrandchildren.(c)Theelectionnottoprovidecoverage shallbeinwritingandshallbe effectiveonthefirstdayofthe calendarquarterinwhichtheelection wasfiled,oralaterdatewhenso specifiedintheelection.”
Toqualifyforthefamilycorporateofficerexclusion,an election must be made in writingtotheEmploymentDepartment.TheFamilyCorporateOfficerExclusionRequest(FormS95)maybefoundinthebackofOregonCombinedTaxReportpacketordownloadedfromhttp://www.oregon.gov/EMPLOY/TAX/TaxDocs.shtml.Orcall(503)947-1488,option3.Thedepartmentwillnotifytheemployerinwritingwhethertheelectionisapprovedordenied.
Taxable Employee Wages Thetaxablewagebaseisthemaximumamountofanemployee’swagessub-jecttotax.Thetaxablewagebasecanvaryfromoneyeartothenext.Formoreinfomationgotohttp://www.oregon.gov/Employ/Tax/.Amountspaidabovethetaxablewagebaseare“excesswages.”Youmustreportallwagespaidtoeachemployeewhethertaxableornot.
Wagesincludeallcashandnon-cashre-munerationforemployment.Foragricul-turalanddomesticemployment,reportonlycashwagespaid.
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Forms for Filing Tax ReportsEmployersarerequiredtofileanOregonQuarterlyTaxReport(FormOQ)eachcalendarquarter.DomesticemployersmaychoosetofileannuallyusingOregonAnnualTaxReport(FromOA).
Form OQ - TheOregonQuarterlyTaxReport(FormOQ)isusedtodeterminehowmuchtaxisdueeachquarterforstateUnemploymentandwithholding;theWorkers’BenefitFund;andTriMetandLaneTransitexcisetaxes.
Theinformationrequiredonthisreportincludesthetotalsubjectwages,excesswages,taxablewages,theUItaxrateandthecomputedamountoftax.Ifyouknowtheamounts,interestandpenaltiesmayalsobeadded.
Oregon Schedule B - Usethisformonlyifstateincometaxwithholdingdepositsarerequiredtobesubmittedsemi-weeklyoronaone-bank-ingdaybasis.FileOregonScheduleBwithFormOQ.
Form 132 - AnEmployeeDetailReport(Form132)isrequiredforeachquarteryouhaveOregonemployees.Usethisformtoreportthetotalgrosswagesofeachemployee.TheForm132isfiledalongwiththeOQ.
Form OA - TheOregonAnnualTaxReport(FormOA)isusedtoreportdomesticemployees.TheyaremailedoutpriortoNovember15oftheyearandareduebyJanuary31ofthefollowingyear.Employersofdomes-ticemployeesmayalsochoosetoreportquarterly.Todoso,filequartelyreports
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startingwiththefirstquarteroftheyear.Youmaynotswitchbacktoannualre-portinguntilthefollowingcalendaryear.Domesticemployersthatfilequarterlyarealsorequiredtopaythetaxquarterly.
Form WR - TheOregonAnnualWithholding TaxReconciliationReport(FormWR)isusedtoreconcileyourstatewithholdingattheendofeachyear.
Form OTC - TheOregonTaxCoupon(FormOTC)issubmittedwitheachpayment,evenifitaccompaniesanOQ.ThesecouponsaremailedinDecembertoemployerswhodonotuseelectronicfundstransfer.
Forinformationaboutelectronicfundstransfer(EFT)ontheInternetgotohttp://www.oregon.gov/dor/bus,thengotothelinkMoreinformationaboutEFT.Formoreassistance,calltheEFThelpline503-947-2017.
Form 013 - TheChangeinStatusReport(Form013)isusedtoreportchangesinyourbusiness,suchasentityoraddresschanges,ortocloseyourpayrollreportingaccount.Em-ployersarerequiredtonotifytheEmploy-mentDepartmentofanychangesintheirbusinessentity.
Reporting MethodsOregonoffersthreemethodsofreport-ingpayrolltaxelectronically:OTTER,SETRONandIVR.ThesesystemsbenefitbothemployersandtheStatebysavingtimeandreducingmistakes.Reportsareprepared,sent,andreceivedelectroni-callyeliminatinglengthyprocessingtimeandrepetitivekeyingofdata.
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OTTER – TheOregonTaxEmployerReportingSystemisthesoftwareversionoftheOregonCombinedPayrollTaxReport.ItmaybedownloadedfromtheInternetgotohttp://www.oregon.gov/EM-PLOY/TAX/OTTERhome.shtml.Ifyouareunabletodownloadalargefile,youmayrequestthesoftwareonCDbyorderingitathttp://findit.emp.state.or.us/tax/forms.cfmorbycalling(503)947-1488,option3.
Ifyouuseoneoftheelectronicreportingsystemsyouwillnotreceivepaperformsinthenextyear.
Onceinstalled,OTTERleadsyouthroughtheprocessstep-by-step.Youcanimportdatafromyourcomputerfilesintothetaxreportsandcopywagedatafromonequartertothenext.Thesystemreducesworkloadandmistakesbyreducingrepetitiveentries,performingcalcula-tions,findingmistakes,anddisplayinginformationalwindowsthatallowyoutocorrectproblemsbeforethereportissent.Thereisnolimitonnumberofemployeesortotalpayroll.Allreportsareencryptedforsecurity.
SETRON - Secure Employer Tax Report-ing Online-Youcancompleteyourquar-terlyreportontheWebsiteandsendittouselectronicallyregardlessofcomputerbrandoroperatingsystem.TheWebsiteforSETRON,withalinktotheinstruc-tions,is:http://www.oregon.gov/EMPLOY/TAX/setronmain.shtml.
SETRONleadsyouthroughtheformsrequiredtofileyourquarterlypayrolltaxreport.Informationautomaticallypre-fillsintothereportasyouworkthroughtheforms.Theprogramcalculatestaxesdueforalltaxprograms.Whenthereportiscompleted,youmayprintpapercop-
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iesforyourownfilesthensubmityourfinishedreportovertheInternet.YoucanstartreportingthroughSETRONatanytime,noregistrationorpre-approvalisnecessary.
IVR – Interactive Voice Response tele-phone reporting–Ifyouhaveaquarterwithnopayroll,youmayfilethereportbytelephoneanytimedayornight.HaveyourBusinessIdentificationNumberonhandandcall(503)378-3981usingatouchtonetelephone.
Theautomatedvoicesystemleadsyouthroughtheprocessstep-by-stepandre-peatsyourresponsesoerrorsarevirtuallyeliminated.Youcanfile“NoPayroll”re-portsforthecurrentquarterorpastquar-ters.Thesystemallowsyoutoselectthequarterandtheyearthenverifieswhichquarterorquartersyouarereporting.
Analternativemethodofsubmittingano-payrollreportusingOTTERorSETRONistoplacea“0”(zero)inthe“SubjectWages”boxofeachtaxprogram,andplacea“0”inthe“HoursWorked”boxoftheWorkersCompensationAssessment.
NOTE: Weprovidetechnicalsupportforelectronicreportingmehtods.Callthehelpline503-947-1544,option6,[email protected].
Oregon Combined Payroll Tax Report PaperpacketsaremailedeachyearinFebruary.Youwillnotreceiveapacketifyoufilereportsusingapayrollreport-ingservice,suchasADP,Paychex,orCeridian,orifyoureportusingoneoftheelectronicreportingmethods.
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OregonCombinedPayrollTaxReportpacketscontainthefollowing: •OregonQuarterlyTaxReport(Form OQ-oneforeachquarter) •EmployeeDetailReport(Form132- oneforeachquarter).Employerswho havemorethan20employeesshould orderadditionalforms. •OregonScheduleB(oneforeachquarter) •OrderRequestForm •ChangeInStatusReport(Form013) •OregonAnnualWithholdingTax ReconciliationReport(FormWR).NOTE:Quarterlyreportsandpaymentsaredueeachquarter,evenifyouhavenotreceivedthereportpacketorcoupons.
IfyouhavenotreceivedyourreportpacketbyMarch1,call(503)947-1488,option3toorder.Youmayalsorequestapacketbye-mailattaxforms@emp.state.or.us,orontheInternetgotohttp://findit.emp.state.or.us/tax/forms.cfm.
Requirement to File Quarterly ReportsAllemployerssubjecttoOregonUn-employmentInsurancetaxarerequiredtofiletheOregonQuarterlyTaxReport(FormOQ)eachquarter,eveniftherewerenoemployees.Failuretofilewhenanaccountisactivecouldresultinpenal-ties.TheEmployeeDetailReport(Form132)isrequiredforeachquarterduringwhichyouhadOregonemployees.
Ifyourbusinessehadbeeninactiveandthenhiredemployeesagain,call(503)947-1488,option5.
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Changes in Business StatusYoumustnotifytheEmploymentDepart-mentandtheOregonDepartmentofRev-enuewhenchangesaremadeintheorgani-zationorthestatusofyourbusiness.TheChangeinStatus(Form013)isincludedinthepaperpacket,oritmaybedown-loadedfromtheInternetathttp://www.oregon.gov/EMPLOY/TAX/TaxDocs.shtml.
ThefollowingareexamplesofchangesthatwouldbereportedontheChangeinStatusReport: •Saleorleaseofbusiness; •Dissolutionofapartnership; •Formationofanewpartnership; •Dissolutionofacorporation; •Formationofanewcorporation; •Deathofanownerorpartner; •Closingofabusiness;or •Anyotherchangesinthelegal standingofabusiness.
Ifyouacquireallorpartofabusiness,youwillneedtocompleteanewCombinedEmployer’sRegistration(Form150-211-055).InthecaseofatransferofabusinesstheEmploymentDepartmentwillreviewtheregistrationtodetermineifthenewbusinesswillinheritthetaxrateandexperienceofthepreviousowner.TheCombinedEmployer’sRegistrationisavailablefromtheEmploymentDepart-mentorontheInternetathttp://www.oregon.gov/DOR/BUS/docs/211-055.pdf.Ifyouhavepurchasedallorpartofabusi-nessandhavequestions,pleasecallusat503-947-1488,option5.
Penalties and InterestLatefilingpenaltiesareassessedwhenyourquarterlytaxreports(FormOQorOA)oryourEmployeeDetailReports
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(Form132)arefiledaftertheduedate.ThelatefilingpenaltyfortheyearmaybefoundonourWebsitewww.oregon.gov/Employ/Tax,underEmployerLinksclickonEmployerResponsibilities.ThenclickonPayments,Reports,Penalties&Interest.Unemploymenttaxpaymentsaredueonthelastdayofthemonthfol-lowingtheendofthequarter.Reports,thatarenotinproperformatormissingdata,maybereturned.
Interestat1.5%permonth(18%peryear)willbeassessedontaxesthatarepaidaftertheduedate.Inaddition,apenaltyof10%onthetaxduemayalsobeassessed.
AccountswithdelinquentreportsorwithtaxesdueonSeptember1ofeachyearmaybeassessedanadditionalpenaltyof1%oftheprioryear’staxablepayroll.
Tax RatesTaxratesarecomputedforeachbusinessindividually,basedonexperiencewithunemploymentinsurancebenefitchargesandtaxablepayroll.Theexperienceincludesthechargesforunemploymentbenefitspaidandtaxablepayrollofanybusinessyoutookover.Generally,taxratesareinheritedwhenonebusinesstakesoveranother.
Newbusinessesareassignedthebasetaxor“newemployer”rate.Taxratesbasedon“experience”maybehigherorlowerthanthebaserate.Theyareassignedafterthebusinessestablishesitsownhistoryforaminimumoftwocalendaryears.
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Employerswithlowerunemploymentchargesincomparisontotaxablepayrollareassignedlowertaxrates.Conversely,employerswithhigherchargesincompari-sontotheirtaxablepayrollwillhavehighertaxrates.Theformulatocalculatethetaxrate,shownbelow,usesdatafromthelastthreeyears.Thefirststepistocomputethe“BenefitRatio.”Thecloserthebenefitratioisto0.000000,thelowerthetaxrate.
TotalChargestoyourAccountTotalTaxablePayroll Benefitratiosarethencomparedtothecurrentyear’sExperienceRatingSchedule(Pub.8)todeterminethetaxrate.
TaxRateNoticesforthecurrentyeargoouttoeachemployerbyNovember15ofthepreviousyear.
YourunemploymentinsurancetaxrateispreprintedontheOregonQuarterlyTaxReport(FormOQ)sentinFebruaryofeachyearifyourequestpaperforms.YoumayrequestaquarterlystatementofchargesfromtheEmploymentDepartmentbycalling(503)947-1488,option4.Amonthlylistingofformeremployeeswhobeganreceivingunemploymentinsurancebenefitsduringtheprecedingmonthisalsoavailablebycalling(503)947-1341.
How Charges Are DeterminedEmployers’accountsarechargedforunemploymentbenefitspaidonwagesattributabletothemduringtheclaimant’sbaseperiod.Ifaclaimantworkedformorethanoneemployerduringthatperiod,thechargesaredividedbetweentheemployersinproportiontothewagestheypaid.Asanexample,ifaclaimant
=BenefitRatio(Carried to six digits)
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waspaid$20,000duringhisbasepe-riod,andemployerApaidhim$15,000andEmployerBpaid$5,000,thenthreequartersoftheclaimant’sunemploymentbenefitswouldbechargedtoEmployerA,andonequarterwouldbechargedtoEmployerB.
Notice of Claim DeterminationWhenaformeremployeefilesanewclaimforbenefitsoranexistingclaimisre-determined,baseperiodemployersreceiveaNoticeofClaimDetermination(Form197).For more information on the base year see page 28.UseForm197tostatethereasontheformeremployeeisnolongeremployed.
Form197showsthepotentialchargetoyouraccount,whichisnotanamountdue.Itisthemaximumamountthatcouldbechargedtoyouraccountiftheentireamountofbenefitstheclaimantiseligibleforispaid.Weuseonlyyourshareoftheactualbenefitsintheexperienceratingprocess.Some charges can be relievedYoumayrequestreliefofchargesbycheckingtheboxontheForm197andreturningittotheEmploymentDepart-ment.AForm197requestingreliefofchargesmustbepostmarked,faxedorpersonallydeliveredtotheEmploymentDepartmentnolaterthan30daysafterthedatetheformwasmailedtotheem-ployer.
Sendinarequestforreliefofchargesifyoubelieveitiswarrantedandyouhavenotpreviouslyreceivedreliefofchargesontheclaim.SpecificinformationaboutreliefofchargesisprintedonthebackofForm197.Insomecases,youraccount
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isrelievedofchargesautomaticallywith-outadvancenotice.
NOTE:AlthoughOregonlawdoesnotprovideforreliefofchargesforreimburs-ingemployers,theEmploymentDepart-mentinvestigatesemployerresponsesthatquestiontheclaimant’seligibilityforunemploymentinsurance.Ourinvesti-gationmayresultinadenialofbenefits,reducingchargestothereimbursingemployer.
Federal Unemployment Tax Act (FUTA)InadditiontoOregon’sunemploymenttax,youpayafederalunemploymenttax(FUTAtax)basedonpayroll.TheFUTAtaxiscollectedbytheInternalRevenueServicetofundtheadministrativecostsoftheemploymentserviceandunemploy-mentinsuranceprogramsthroughoutthecountry.
Timely Oregon Unemployment Tax Payments Reduce FUTA TaxPayingallstateunemploymenttaxesandfilingallrequiredreportsbyJanuary31forthepreviouscalendaryearallowsacreditagainstFUTAtax.TheFUTAtaxrateis6.2%onthefirst$7000ofanem-ployee’swages.Themaximumallowablecreditis5.4%resultinginanetpayableFUTAtaxrateof.8%.
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QuestionsIfyouhavequestionsorneedadditionalinformation,pleasecontactoneofthefollowing:•CalltheEmploymentDepartmenttaxrepresentativeinyourareahttp://oregon.gov/EMPLOY/TAX/TaxOffices.shtml#Tax_Office_Locations;
•VisitourWebsiteathttp://www.oregon.gov/EMPLOY/TAX/OTTERhome.shtml;
•Call(503)947-1488,TDD/Nonvoiceusers711;or
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UNEMPLOYMENTINSURANCE BENEFITS
UnemploymentInsurancebenefitsre-placepartoftheincomelostwhenaper-sonbecomesunemployed.Thissoftenstheimpactjoblosseshaveoncommuni-ties.Workersmaintainpurchasingpowertosupportbusinessesintheareawheretheylive.
QualifyingAclaimisbasedonaone-yearperiodknownasthebaseyear.Thebaseyearisthefirstfourofthelastfivecalendarquarterscompletedatthetimetheinitialclaimisfiled.Thechartonpage28illustratesthebaseyear.
There are two ways to qualify:•First: claimantsqualifyiftheyhave employmentandwagesofatleast $1,000inemploymentsubjectto unemploymentinsurancelawAND totalbaseyearwagesequaltoatleast oneandone-halftimesthewagesin thehighestquarterofthebaseyear.
or,• Second:ifanindividualdoesnot qualifythefirstway,apersonmay qualifyforbenefitsifheorshehas wagesandworkedatleast500hours duringthebaseyearofemployment subjecttounemploymentinsurance law.
Benefitamountsaresetbylawasaper-centageofthewagesreceivedduringthebaseyear.Theweeklybenefitamountis
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1.25%ofthetotalbaseyearwagesbutwithafixedlowerlimitof15%andanupperlimitof64%ofthestateaverageweeklywageincoveredemployment.Aclaimlastsfor52weeksthatmakeupthebenefityear.Thisisthe12-monthperiodbeginningwiththeweektheyfirstfileforbenefitstosetupaclaim.Claimantsmayreceiveupto26weeksofbenefitswithinthebenefityear.Minimumclaimsmayhavefewerthan26weeksavailable.Theycannotfileanewclaimuntilafterthe52weeks.
Extendedbenefitsmaybepaidbeyondthe26weeksduringperiodsofhighun-employment.
Disqualifications and PenaltiesReceiptofunemploymentinsuranceisbasedoneligibility,notneed.Aworkerwhoworkedenoughduringthebaseyearmayreceivebenefitsifoutofworkthroughnofaultoftheirown.Thepersonmustbeable,availableandactivelyseek-ingwork.
Some reasons for disqualification, denial or reduction of benefits are:1.Voluntarilyleavingworkwithout goodcause,dischargeorsuspension formisconductconnectedwithwork, orfailingtoacceptajobofferor referraltoajobwithoutgoodcause.If disqualified,claimantsmustwork andearnatleastfourtimestheir weeklybenefitamount.Inaddition, thetotalbenefitsapersoncanreceive arereduced.Asageneralrule,the totalreductioniseighttimesthe person’sweeklybenefitamountfor eachdisqualification.
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2.Dischargebecauseofafelonyortheft connectedwithwork.Ifdisqualified, allbenefitrightsbasedonthewages earnedbeforethedateofdischargeare canceled.3.Beinginvolvedinalabordispute.The claimantmaybedisqualifiedaslongas thelabordisputecontinues.4.Notbeingabletowork,notbeing availableforwork,and/ornotactively seekingwork.Thisisaweek-to-week denial.Thedisqualificationendswhen theclaimantisable,availableand activelyseekingwork.5.Receiptofretirementpayfromabase yearemployer.Retirementisdeducted dollarfordollarfromtheweekly benefitpayment.6.Schoolemployeesbetweentermsand schoolyears.Generally,school employeesdonotreceivebenefits basedonschoolwagesiftheyhave reasonableassuranceofreturningto workwhenschoolre-opens.7.Nothavingauthorizationtoworkin theUnitedStates.Benefitswillnotbe paidunlessapersonhasauthorization toworkinthiscountry.8.Fraudulentlyreceivingbenefits.Mis- representationinordertoreceive benefitsmayresultinadisqualification ofupto26weeksandcriminalpros- ecution.
Working and Receiving BenefitsApersonis“unemployed”perunemploy-mentinsurancelawwhenworkinglessthanfull-timeandearninglessthantheirweeklybenefitamount.Apersonmayearnupto10timesOregon’sminimumwageorone-thirdoftheweeklybenefitamount(whicheverisgreater)before
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benefitsarededucteddollarfordollarfromtheweeklybenefitamount.Whenworkingfulltimeorearningmorethantheweeklybenefitamount,theindividualisnot“unemployed”andnoteligibleforbenefits.
Notice of Claim Filed (Form 220)Whenapersonfilesorrestartsaclaim,themostrecentemployerreceivesaNoticeofClaimFiled.Ifaclaimantdidnotworkandearnfourtimestheweeklybenefitamountfromhisorherlastem-ployer,wewillalsomailaForm220tothenext-to-lastemployer.MailorfaxtheForm220totheEmploymentDepartmentwithintendaysafterthedatewemailedtheformtoprotectyourappealrights.
EmploymentDepartmentadjudicatorsin-vestigateseparationandeligibilityissues.Werelyonyou,theemployer,formuchofourinformationaboutaclaimant’seli-gibility.Yourtimelyresponsetothenoticeofclaimfiledform220entitlesyoutoadecisionyoucanappealifanissueexiststhatmayaffecttheperson’seligibilityforbenefits.Ifaclaimantstoppedworkingforyouforanyreasonotherthanlackofwork,providedetailsoftheseparationinthespaceprovidedontheformandusethebackifnecessary.Pleasebesureyourinformationiscorrectandtrue.Willfulfalsestatementscanresultinadditionalchargesagainstyouraccount.
Itisimportantthatyourespondtore-questsforseparationinformationonformeremployees.Thefactssurroundinganemployee’sseparationcandirectlyaffectyourtaxratebecausewedecidetopayordenyclaimantsbased,inpart,on
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thisinformation.Ifyoudonotprovideanyinformation,theEmploymentDe-partmentwillmakeadecisionbasedonavailableinformation.Decisionstoallowbenefitsaffectallbaseyearemployersastheiraccountsmaybesubjecttochargesforbenefitspaidasaresultoftheperson’smostrecentseparation.
Inquiries from Other StatesAllstates,theDistrictofColumbia,PuertoRico,theVirginIslands,andCanadahaveunemploymentinsuranceprograms.Peoplewhoworkinonestateoftenfileforunemploymentinanotherstate.Ifyoureceiveformsfromanotherstateoragencyaboutaformeremployee,itistoyouradvantagetoreply.Itcanaffectchargestoyouraccountnomatterwheretheclaimantlivesorfileshisorherclaim.
Reporting a Job RefusalAworkerwhorefusessuitableworkwithoutgoodcausewillbedisqualified.TheEmploymentDepartmenthasnowayofdiscoveringtheseissuesunlessyouortheworkertellus.Ifyouofferajobtosomeonewhoisclaimingbenefits,pleaseletyourlocalEmploymentDepartmentofficeknowatonceifthatpersonfailstoacceptthejoborbehavesinawaythatcausesyoutowithholdajoboffer.
FraudWecomparequarterlywagereportstore-cordsofunemploymentbenefitpaymentstofindthosepeoplewhoworkwithoutreportingtheirearningsontheirclaims.Thisiscalledthecross-matchsystem.Wealsolookintoissuesbroughttoouratten-tionfromanyothersource.
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Wepublicizeourcross-matchsystem,thepenaltiesforfraud,andindividualcourtconvictions.Thispublicinformationisanefforttodiscouragefraud.Wecredittheaccountsoftax-payingemployersforanybenefitspaidbecauseoffraud.WecreditreimbursingemployerswhentheEmploy-mentDepartmentrecoversthebenefitspaidbecauseoffraud.
Whensomeoneisdeniedforfraud,theyaredisqualifiedforupto26weeks(peroccurrence)andarerequiredtorepaythemoney.Ifprosecutedandfoundguiltytheindividualcouldbefined,jailedorboth.
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HEARINGS
Purpose and ProcessEveryyeartheEmploymentDepart-mentissuesthousandsofadministrativedecisions.Thedecisionsmayconcernunemploymenttaxesorthepaymentofunemploymentinsurancebenefits.Ifyoureceiveadecisionandyoudisagreewithit,youmayrequestahearing.Filearequestwithinthe20-daytimelimit,orwithintendaysifyouareappealingaclaimdetermination,tohaveahearing.
Wewillmailtoyounoticeofthedate,time,andplaceofthehearingalongwithapamphlettitledHowtoPrepareandPresentYourCase.
Hearingsareheldbytelephoneconfer-encecall.TheOfficeofAdministrativeHearings(OAH)administrativelawjudgesconductthehearings.
Thehearingprocessissimple.Individualscanrepresentthemselves.Duringahear-ing,bothsideshaveachancetopresenttheircasesandaskquestionsofanywit-nessesthatappear.Alltestimonyistakenunderoathoraffirmation.Thedecisionoftheadministrativelawjudgeisbasedsolelyonthefactspresentedatthehear-ing.Itisimportantyouparticipateinthehearingtomakecertainyoursideofthestoryistold.
Ifyoucannotparticipateinthescheduledhearing,contacttheOAHimmediately.Ifyouaskforahearingbutthenfailtopar-
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ticipate,yourappealwillbedismissed.Youwillreceiveawrittendecisionap-proximately14daysafterthehearing.
Youmayalsoappealtheadministrativelawjudge’sdecision.UnemploymentbenefitcasesareappealedtotheEm-ploymentAppealsBoard,athree-personpanelappointedbythegovernor.TaxcasesareappealedtotheOregonCourtofAppeals.Theseappealsareareviewoftheadministrativelawjudge’sdecisionbasedontheevidencepresentedatthefirsthearing.Thisisanotherreasonitissoimportanttoattendahearingtorepresentyourcase.Ifyouhavequestionsregard-ingahearing,contacttheOAHat(503)947-1515or1-888-577-2422.
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LABOR MARKET INFORMATION
TheOregonEmploymentDepartment’sWorkforce&EconomicResearchDivision’steamofeconomists,workforceanalysts,andresearcherscollectandanalyzestate-wideandregionallabormarketinforma-tionandhelpbusinessesapplyit.Throughcontactwithbusinessrepresentatives,analystsprovideconcise,up-to-dateinfor-mationaboutthelocalandstateecono-miesandtheireffectsontheworkforce.
Researchstaffstudylaborforceandre-latedtopics,supplydataandanalysistonewandexpandingfirms,andanalyzeoccupationalsupplyanddemand.Besidesofferinggeneralinformation,staffisavail-abletoproducespecialreportsonrequest.
Theresearchdivisionalsopublishesanddistributessuchinformation,whichisgatheredthroughsurveyssenttoemploy-ersthatspendvaluablebusinesstimetoprovidetheOregonEmploymentDepart-mentwithtimelyandaccuratedata.
Businesses,inturn,usethislabormarketinformationtoidentifychallengesandopportunities.Economicdevelopmentplanners,educatorsandtrainingproviders,jobapplicants,legislators,andthenewsmediaalsoregularlyrelyonthisinforma-tiontolearnaboutworkforceissuesthataffectOregonians.
Information on the InternetTheOregonEmploymentDepartmentmaintainsanationallyrecognizedWeb
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sitewhereemployerscanfindlocal,regional,andstatewideinformationaboutemployment,unemploymentrates,theConsumerPriceIndex,workplaceskills,wages,industryandoccupationalprojectionsofemployment,andmuchmore.Researchstaffisonhandtoshowbusinesseshowtoretrievesuchdata–andhowtoapplyitdirectlytotheirventure.VisittheOregonLaborMarketInformationSystem(OLMIS)siteatwww.QualityInfo.org.
Labor Market Information PublicationsOregonEmploymentDepartmentstaffpreparesanddistributethousandsofpublicationstoschools,businesses,plan-ners,andthepublic.Acompletelistoflabormarketinformationpublicationsisavailableatwww.QualityInfo.org.
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CHILD CARE DIVISION
TheChildCareDivisionwascreatedwithintheEmploymentDepartment,withlegislationenactedin1993,toemphasizetheimportanceofchildcareasaworkforceissue.
Services for EmployersThedivisionencouragesandassistsem-ployerstomeetthechildcareneedsoftheiremployees,andpromotestheuseofthestateEmployerDependentCareAs-sistancetaxcreditprogram.Call1-800-556-6616or(503)947-1400forinforma-tionandmaterialsaboutdependent-careoptions.
Employerscanfindcosteffectivesolu-tionstothechildcareneedsoftheirworkforcethroughtheirlocalchildcareresourceandreferralagency.Commu-nitiesthroughoutthestateareservedthroughthechildcareresourceandreferralsystemwhichreceivesfinancialsupportfromtheChildCareDivision.Forinformationaboutyourlocalagency,calltheOregonChildCareResourceandReferralNetworkat1-800-342-6712orvisittheirwebsiteatwww.oregonchild-care.org.
In addition, the division is responsible for:
Child Care RegulationThedivisioncertifieschildcarecentersandcertifiedfamilychildcarehomesandregistersfamilychildcareproviders.Additionalservicesincludeconsultation,
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technicalassistance,monitoring,com-plaintinvestigation,andinformationtoparentsandotherindividuals.Formoreinformation,call1-800-556-6616or(503)947-1400orvisitourwebsiteatwww.WorkingInOregon.org
Administration of Child Care and Development Fund (CCDF)TheChildCareDivisionisdesignatedastheleadagencyforCCDF.Thesefundsareusedtoassistlowincomeworkingparentswiththecostofcare,increasethesupplyofchildcare,andenhancethequalityofcare.CCDFfundsarealsousedforregulationofchildcareproviders,resourceandreferralservices,andchild-caresubsidiestohigh-riskpopulations.
Child Care for High-Risk PopulationsThedivisioncontractswithlocalorgani-zationsandschoolstoprovidechildcareservicestoteenparents,migrantandsea-sonalfarmworkers,parentsinsubstance-abusetreatmentprogramsandchildrenwithspecialneeds.Forspecificprograminformationcall(503)947-1421.
Child Care Advocacy and InformationTheCommissionforChildCarewascreatedbythelegislaturetoaddresstheissues,problemsandalternativesolutionsthatarecriticaltothedevelopmentofaccessible,affordableandqualitychild-careservices.Thecommissionconsistsof15volunteercitizensandthreelegisla-tors,appointedbythegovernor,Senatepresident,andspeakeroftheHouseofRepresentatives.Formoreinformationcall(503)947-1891.
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Business & Employment Services
IfyouneedtocontactaWorkSourceOregonEmploymentDepartmentofficegoto:wwww.WorkingInOregon.organdClickonOfficeLocatons.Orcall(503)947-1436.
OregonRelayService-non-voiceusers:711
Metro / NW OregonPortland (503)451-2400 TollFree877-877-1781
SW Oregon
Eugene (541)686-7800 TollFree877-728-7970
Eastern / Central OregonBend (541)388-6207 TollFree800-663-7914
Unemployment Insurance Centers
Hearings
EugeneHearings 541686-7960
SalemHearings503947-1515FAX503947-1531
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Information
TaxInformationOregon:503947-1488
GeneralInformationOregon:1-800-237-3710OutsideOregon:503947-1394
OregonRelayService-non-voiceusers:711
EmployerHandbook
Employer ServicesEmployer Tax Information
UI Information Child Care Services
Worksource Oregon Employment Department
www.WorkingInOregon.orgwww.WorkSourceOregon.org
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